BiR allowance in 2021: minimum and maximum amounts

Maternity leave, also called maternity leave, is provided before and after the birth of a child to all women insured in the social insurance system. This right is enshrined in the Russian Labor Code. In this article, we will look at who can receive maternity benefits and how to calculate it, how many days maternity leave lasts, what calculation period to use for accruing sick leave after maternity leave in 2016, and what deadlines the employer must meet when transferring benefits.

Who is entitled to maternity benefits?

The list of those who have the right to maternity benefits is specified in paragraph 9 of the Procedure for the appointment and payment of state benefits (approved by Order of the Ministry of Health and Social Development dated December 23, 2009 No. 1012n). These are women:

those who have concluded employment contracts with the employer and are insured with the Social Insurance Fund in case of illness and in connection with maternity, as well as those who have become policyholders and transfer contributions to the Social Insurance Fund voluntarily,
female individual entrepreneurs who, on their own initiative, pay insurance contributions to the Social Insurance Fund for at least six months,
dismissed from a liquidated enterprise, or in the event of termination of the activities of an individual entrepreneur, private practice by a notary, lawyer, etc., who were not officially recognized as unemployed during the year,
female students studying full-time,
female military personnel under contract, serving in the police department, fire service, penal system, customs, drug control,
women specified in the previous paragraphs who have adopted a child under three months old.

Maternity sick leave benefits are not paid to women who, at the beginning of maternity leave, are working under non-labor contracts, as well as to unemployed people who have not registered with the employment center.

Reasons for registration

Not everyone in society has an unambiguously positive attitude towards the fact that a pregnant woman needs additional rest. You can often hear phrases at work that pregnancy is not a disease.

Of course, employers are reluctant to let women go on sick leave, as this stops the production process and causes a lot of inconvenience. At the same time, during pregnancy, many women do experience severe discomfort, which is associated with hormonal changes: swelling, drowsiness, distraction, headaches and general weakness.

During an illness, a pregnant woman can issue a sick leave certificate

Therefore, knowing your rights under the Labor Code will help you correctly draw up documents and present your legal right to additional rest.

The only document giving the right to such rest is a sick leave certificate. This certificate confirms incapacity for work.

How many days can maternity leave last?

The number of calendar days of maternity leave is determined by the Labor Code, law dated December 29, 2006 No. 255-FZ, law dated May 19, 1995 No. 81-FZ. In this case, the certificate of incapacity for work is issued in exactly the same form as a regular sick leave. Opens the hospital obstetrician-gynecologist, and in his absence, a general practitioner or paramedic:

if the pregnancy proceeds normally and one child is born, maternity leave is issued at 30 weeks of pregnancy for 140 days: 70 days before childbirth and 70 days after;
if childbirth begins prematurely, then sick leave is issued at 22–30 weeks of pregnancy for 156 days,
if the birth was accompanied by complications, 16 days are added to the postpartum leave, that is, it increases to 86 days;
for women living or working in an area of radiation contamination, prenatal sick leave has been increased to 90 days,
when carrying twins, maternity leave and sick leave are given at 28 weeks for 194 days: 84 days before birth and 110 days after the birth of children, and if a multiple pregnancy is established only during childbirth, prenatal leave will be as usual - 70 days, and after birth – 124 days,
those who adopted a baby no older than three months receive leave from the date of adoption until the expiration of 70 days from the date of his birth, and if they adopt several children at once, then until the expiration of 110 days from the date of their birth.

Additional days to the main 140 are not issued as a primary certificate of incapacity for work, but as a continuation of the main sick leave in connection with maternity leave.

A sick leave cannot be issued by a doctor later than the 30th week of pregnancy, but some women are in no hurry to go on maternity leave, continuing to work. This is their legal right, but maternity leave in such cases will be shorter: it is issued from the day the expectant mother submits a certificate of incapacity and her application for leave to the accounting department.

A woman can receive sick leave before maternity leave if her health worsens, if this is related to pregnancy, or if she has an illness not related to pregnancy. Such sick leave is issued on a general basis.

When a certificate of incapacity for work is not required for a pregnant woman

Problems with health and well-being can arise literally from the first weeks of pregnancy. Morning painful nausea, periodically accompanied by vomiting, general weakness, intolerance to stuffy rooms, nagging pain in the lower abdomen - these are frequent companions of the first trimester. Unfortunately, a working woman who goes to see a doctor with similar complaints will most likely simply sympathize, give advice on proper nutrition and daily routine, and reassure her that after 12 weeks she will definitely feel better.

But still, in some cases, partial release from work is possible.

How is maternity leave calculated?

A sick leave certificate is the main document according to which benefits are calculated for a woman going on maternity leave. The employer is required to calculate and pay for maternity sick leave. If at the time of maternity leave a woman has not one place of work, but several, and she works for them simultaneously for at least two years, then the benefit must be accrued and paid separately for each of them (Clause 2 of Article 13 of the Law No. 255-FZ). Let us consider in detail how to calculate maternity sick leave.

First, we determine the billing period and the amount of income

To calculate the benefit, the income for the two previous years is taken into account: in 2021, a woman’s income can be taken from January 1, 2014 to December 31, 2015. Only earnings for which contributions to the Social Insurance Fund were calculated are taken into account. This also includes payments for those places of work where the woman no longer works. Information about such income can be obtained from a certificate of previous salary in the form approved by Order of the Ministry of Labor dated April 30, 2013 No. 182n. The employee herself requests it and provides it to the accounting department at her current place of work.

If a previous maternity leave related to the birth of an older child occurred during the calculation period, then, at the request of the woman, one or two years for calculating maternity sick leave in 2021 can be replaced by previous years. The main condition for the replacement is that it will make the benefit amount larger. Please note that the replacement of years cannot be done for any earlier years, but only for the nearest ones. That is, in 2021, the estimated years 2014 and 2015 can only be replaced by 2012 and (or) 2013, which are close to them (letter of the Ministry of Labor dated 03.08.2015 No. 17-1/OOG-1105).

The higher the woman’s salary, the greater the Social Security benefit. But please note that the amounts accepted to pay for maternity sick leave in 2021 are limited by the maximum amount of income for contributions to the Social Insurance Fund: 624,000 rubles in 2014 and 670,000 rubles in 2015. When replacing years, the maximum income in force at that time cannot be exceeded : in 2012 - 512,000 rubles, and in 2013 - 568,000 rubles.

If a woman’s work experience is no more than six months, or she has no income for previous years, the minimum wage will be used to calculate benefits. From July 1, 2021, its size is 7,500 rubles.

We set the number of calendar days for two years that will be included in the calculation

The total number of days of the billing period is always 730 (365 days + 365 days), but some periods are not taken into account when calculating sick leave for childbirth (clause 3.1 of Article 14 of Law No. 255-FZ). Subtract the following days from the total:

temporary disability,
maternity leave for pregnancy and childbirth and until the child is three years old,
days of release from work, when they paid wages, but did not transfer contributions to the Social Insurance Fund.

Let's determine the average daily earnings

First, let's find out the interval into which the actual average daily income should fit. To calculate the upper limit of benefits from income for 2014-2015, we divide the maximum amount of income by 730 days:

(624,000 rubles + 670,000 rubles): 730 days = 1,772.60 rubles per day. The average daily allowance cannot be calculated above this amount, no matter what the employee’s actual earnings.

The lower limit is calculated from the minimum wage in force at the beginning of sick leave:

7500 rub. x 24 months: 730 days = 246.58 rubles. If a woman’s average daily salary is less than this amount, then for the calculation use the value calculated from the minimum wage.

Now let’s calculate the actual average daily earnings using the formula

Average daily earnings

What will the FSS not pay attention to?

The ballot should ideally be transferred to the FSS in an error-free and accurate condition , but this is not always possible due to human factor and negligence.

There are some nuances that are not serious violations, and the Social Insurance Fund will not consider the sick leave to be spoiled.

In labor practice, such minor errors include:

technical inaccuracies (incomplete name of organization, doctor’s position);
dots or spaces in the initials of officials, doctors;
filling out the form in words;
a small amount of letters/numbers extending beyond the square margins of the form;
employer errors properly corrected;
incorrect name of the organization, which is written correctly and completely on the reverse side;
A slightly crumpled and folded sick leave sheet.

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100%, regardless of work experience

and compare it with the limiting values. The amount of the daily benefit should be from 246.58 rubles to 1772.60 rubles. Where regional coefficients apply, they must also be applied to benefits, including those calculated from the minimum wage.

Please take into account that the amount of maternity benefits, regardless of length of service, is always 100% of a woman’s average earnings.

We calculate the amount of maternity benefits

Having calculated the employee’s average daily earnings and knowing how many days maternity leave lasts in a particular case, we determine the amount of payment:

Maternity benefit

Minimum amount of sick pay in 2020-2021

The amount of average earnings for the period of incapacity calculated according to the basic method must be compared to the minimum indicator. This is usually necessary in cases where the sick employee, for some reason, did not work for 2 years before the sick leave and the amount of the benefit calculated for the month may be less than the established minimum wage.

If the calculation based on average earnings turns out to be less than the calculation based on the minimum wage, it is necessary to calculate the sick leave payment based on the minimum wage. In 2021, the minimum wage was 12,130 rubles. From 01/01/2021 the minimum wage is 12,792 rubles.

Comments and examples from ConsultantPlus will help you calculate benefits based on the minimum wage. Follow the link and get trial access to K+ for free.

Read about the taxation of sick leave with personal income tax in the article “Is sick leave (sick leave) subject to personal income tax?” .

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Number of sick days

If an employee provides sick leave after the 30th week of pregnancy, while continuing to work, then the benefit must be calculated for the remaining days. For the days on which the woman worked, instead of being on maternity leave, wages are calculated. For example, a woman went on maternity leave at 34 weeks of pregnancy, having worked 28 calendar days, of which 20 were working days. The benefit will be accrued to her for the remaining 112 calendar days (140 days - 28 days), and the due salary will be accrued for 20 days of work.

Let's look at an example of calculating benefits
Employee of Alliance LLC Petrova A.N. she is going on maternity leave in September 2021. The doctor gave Petrova maternity leave for 140 days. In 2014, her income, from which contributions to the Social Insurance Fund were paid, was 610,000 rubles, and in 2015 - 660,000 rubles. Petrova was sick for 18 days in 2014, and 20 days in 2015.
We determine the amount of income for 2014-2015:
610,000 rub. + 660,000 rub. = 1,270,000 rub. Petrova’s income within the maximum allowable amount is RUB 1,294,000. (RUB 624,000 + RUB 670,000).
We do not take into account the calendar days of Petrova’s sick leave last year:
730 days – (18 days + 20 days) = 692 calendar days.
Average daily earnings will be:
RUB 1,270,000 : 692 days x 100% = 1,835.26 rubles. The maximum allowable average daily income has been exceeded, so Petrova’s daily allowance will be limited to 1,772.60 rubles.
The duration of sick leave is 140 calendar days. Let's calculate Petrova's maternity benefits for this period:
RUB 1,772.60 x 140 days = 248,164.00 rub.
Please note: the amount of maternity benefit, unlike regular sick leave, is not subject to personal income tax and is paid in full (clause 1 of article 217 of the Tax Code of the Russian Federation).

A woman can get sick while already on maternity leave, which raises the question: is sick leave paid on maternity leave? According to paragraph 22 of the Procedure for issuing sick leave (approved by Order No. 624n dated June 29, 2011), if you fall ill during vacations related to the birth of a child and caring for him up to 3 years, sick leave is not issued. If after such leave the woman continues to be ill, then the doctor, starting from the day the maternity leave ends, will issue a regular sick leave for temporary disability, which the employer must pay for. When calculating sick leave after maternity leave, at the employee’s request, you can replace the years, as described above, since the calculation period for the past two years will fall entirely or partially on maternity leave.

What should I do if I find a typo or incorrect information?

From the side of the medical institution

Often, when filling out a sick leave certificate, both the doctor and the employer can make a mistake. A medical institution has virtually no room for error; therefore, no cross-outs, blots, or corrections are allowed in the document.

The use of correction means is strictly prohibited in accordance with clause 65 of Order of the Ministry of Health and Social Development No. 624n (hereinafter referred to as the Order). All data must be entered accurately; therefore, even if one letter is missing or incorrectly written in the employee’s full name, the ballot must be filled out again.

Almost any error caused by the doctor requires the issuance of a duplicate sick leave certificate in accordance with clause 56 of the Order. However, there are some exceptions. Most of the data is filled out from the patient’s words, so the medical institution may not issue a duplicate if the employee deliberately provided incorrect information.

The incorrect name of the organization will not be a serious violation if it is recorded from the patient’s words in accordance with clause 57 of the Order. In any case, the registration number will help the FSS of the Russian Federation identify the employer. However, you cannot leave this column empty in any case.

In most cases, errors on the part of the physician require the issuance of a new duplicate ballot . The employee needs to check everything, and if errors are identified, contact the medical institution again with a request to issue a new document.

Error of a personnel employee or chief accountant

The legislator has given the employer a little more freedom in terms of making mistakes.

If a personnel employee or chief accountant made a mistake when filling out a document, you must perform the following steps :

Carefully cross out the completed data with a solid line, without pressing hard on the pen.
Write the correct information on the back of the sick leave form.
Provide complete information without any abbreviations. For example, if an error is made in the column “place of work - name of organization”, then you need to write on the reverse side: “Place of work - name of organization - ZAO Romashka”. The same should be done if the accountant made a mistake in any other column.
After the correct information, write the phrase “believe the corrected”, which is endorsed by the signature and seal of the chief accountant.

ATTENTION : You must fill out the sick leave form with a black gel or capillary pen. This rule even applies to the paintings of all officials. It is unacceptable to write on a ballot with a ballpoint pen, even with black ink.

Are all corrections written only on the back of the ballot ? Therefore, under no circumstances should you cross out or write next to, above/below, or use proofreaders. There are also cases when the manager fills out a column that does not need to be filled out for a particular employee.

In such a situation, you need to carefully cross out everything and write the phrase “the start date of work column is left blank” on the back of the form.

How long does it take for maternity benefits to be paid after filing sick leave?

In order for the employer to pay the benefit, he needs to provide a package of documents including:

sick leave certificate (original),
application for maternity leave with payment of benefits,
an application for changing years, at the request of the woman, if during the billing period she had maternity leave or leave to care for an older child,
a certificate of earnings from the previous employer, if the pay period includes work in another company.

You can transfer sick leave to your employer immediately after receipt, but no later than 6 months from the end of maternity leave. The employer pays the benefit from his own funds, and later, based on reporting in Form 4-FSS, social insurance will reimburse him for the entire amount of the benefit. At the same time, the law establishes a clear deadline for the payment of maternity benefits on sick leave: the benefit must be calculated, accrued and paid within 10 calendar days from the date of receipt of the sick leave by the employer (clause of the Procedure, approved by Order No. 1012n dated December 23, 2009).

If the deadline for payment of benefits is violated, the employer is liable, as in the case of delayed wages. The benefit is given to the woman in full; it cannot be split into parts.

When is a pregnant woman entitled to a temporary disability certificate?

Cold? Intestinal infection? Injury? Any illness that makes it impossible to continue working gives a pregnant woman the right to receive sick leave for incapacity for work until full recovery. The conditions for its issuance and payment have so-called general grounds . This means that they are subject to the same government regulations as before conception. That is, the sick leave certificate is issued by the doctor of the state clinic or hospital who considered it necessary to temporarily completely release the expectant mother from work. For example, the threat of miscarriage, an early spontaneous miscarriage, gestosis, abortion - the gynecological department of a hospital or an obstetrician at a clinic, sinusitis - an ENT specialist, bronchitis - a therapist, a burn - a surgeon.

This is important to know: How sick leave is paid for caring for a child under 7 years old in 2021: number of days

Perhaps the only exception to the rule when a healthy expectant mother has the right to an official sick leave is the procedure of in vitro fertilization . Exemption is carried out for all preparatory procedures and examinations, for travel, for the manipulation itself and for the period of restriction of physical activity until data is received about the implantation that has occurred and the normal course of pregnancy.

In case of hospitalization

If it is determined that the condition is dangerous for the mother and baby, a special commission is convened. But the decision of such commissions remains valid only if treatment is carried out not at home, but in a hospital. One of the important conditions is hospitalization of the patient. You cannot do without documentation according to all the rules.

In the case when the first period of treatment has expired, and residual effects still persist, doctors can decide to extend the rest time. It is often advised to move to a sanatorium for better care. This is a legal decision that cannot be challenged. The duration of treatment is 24 days.

About the duration

The terms of sick leave for pregnant women and ordinary documents are no different from each other, they remain the same. Only a doctor can help determine exactly how long it will take to restore health.

The maximum validity period of one sick leave issued by a doctor is 15 days. This rule also applies to workers of any category, not just pregnant women. The duration of rest can be reduced if a dangerous condition is not identified. Such actions will not be illegal.